first indicators for ethical attitudes are good or bad attitudes related to discipline, obedience, accounting trick, accounting scandals, bribery,
etc. The next indicators are age, genders, the ethics rules from IAI and the last indicator is Islamic business ethics.
2. Dependent variable The dependent variable in this research is accounting practitioners’
performance. It can be measure from good or bad performance of accounting practitioners.
CHAPTER IV ANALYSIS AND INTERPRETATION
A. Research Object
1. Location and Time of the Research
The object of this research is public accounting firms located in Jakarta, Indonesia. Public accounting firm is an individual or partnership
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firms where some public accountants join together to conduct its business as an ally or colleague.
Before the researcher spreading the real questionnaires to the respondents, I conducted try out questionnaires to the 10 numbers of
respondents. These try out questionnaires are used to get the validity and reliability. If the questionnaire pass the validity and reliability test, so the
questions can be used to real questionnaire spreading to 50 respondents. The researcher was delivered the questionnaires to ten public accounting
firms. Five questionnaires are distributed for each firm. The questionnaire was delivered on the April 2010 until June 2010
in the several public accounting firm as follows:
Table 4.1 List of Public accounting firm
No Name of Public Accounting Firm
Address
1 KAP
Drs. Heroe Pramono Rekan Jl. Prof. Dr. Soepomo,SH No. 3 Jaksel 12870 KAP
Kanaka Puradiredja, Suhartono
The Royal Palace, Jl. Prof. Dr. Soepomo No. 178A Block C29 , Jakarta
12810 2
3 KAP
Trisnowati Mariati Gedung
Waskita Karya Lt.2 , Jl. MT. Haryono Kav. No. 10 Jakarta Timur KAP
Aryanto, Amir Jusuf Mawar Pusat
4 Gd.
Plaza Abda Lt. 10 11, Jl. Jend Sudirman Kav 59, Jakarta 12190 Ariobimo
, sentral 3
rd
floor Jl, H.R Rasuda Said Blok X‐2 Kav 5 5
KAP EPPS Kreston
6 KAP
Irawan Resa Jl.
Anggrek Garuda Raya No. 9 Slipi , Jakarta Barat 47
Jl. Cempaka putih tengah no. 41B RT. 001 08, Cempaka putih timur
Jakarta pusat
7 KAP
Ellya Noorlisyati Rekan 8
KAP Soejatna , Mulyana Rekan
Komplek Rukan Taman Meruya Blok M 78 Jakarta 11620
KAP Abdul Hamid Chebba
Kairun Nisa
9 Jl.
Ir. H.Juanda, ciputat 10
KAP busroni dan Payatma
Jl. Jatipadang Pasar Minggu, Jakarta selatan
2. Characteristic of Respondents
Questionnaire that has already distributed is 50 questionnaires to all 50 respondents auditors and accountants in public accounting firm in
Jakarta.
Table 4.2 Characteristic of the respondents
Characteristic Information Total Percentage
1. gender Male 32
53.3 Female
28 46.7
2. age 20-29 years
old 42
70.0 30-39 years old
8 13.3
More than 40 years old 10
16.7 3. job Accountant
3 5.0
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Auditor 57 95.0
4. last position Junior
45 75.0
Senior 15
25.0 5. education D3
3 5.0
S1 54
90.0 S2
3 5.0
6. experience 1-5 years old
48 80.0
6-10 years old 2
3.3 More than 10 years old
10 16.7
The table 4.2 shows that the respondent genders from 60 questionnaires which be sample in this research are 28 46.7 female and
32 53.3 male respondents. The highest frequency of age is related to the age group 20-29 where they are 42 70 of respondents and the
lowest frequency of age is related to the age groups 40 where they are 8 13.3. It means that all the respondents in period age from 20 to 40
years old. Most of the respondents are auditor, where 57 95 are auditor and 3 5 are accountant. the frequency of junior level is 45 75 while
the total of senior is 15 25. The educational backgrounds of the respondents are 3 respondents 5 from D3 degree, 54 90
respondents from S1 degree and 3 5 respondents from S2 degree. The highest frequency of experience is 1-5 years where 48 respondents 80,
second is 10 years where 2 respondents 3.3 and 6-10 years where 10 respondents 16.7 .
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B. Analysis and Discussion
